In March 2012, the Welsh Government (Local Government Finance and Public Service Performance Division) commissioned the Wales Audit Office to undertake research into Welsh Local Government's use of unsupported borrowing and their holdings of reserves.

The report identifies the extent to which variances exist between the four nations and where further examination may help determine those practices that could deliver better value for money. To set any differences between the nations in context and to provide additional comparators for Scotland, Wales and Northern Ireland – in terms of similar population size and characteristics – we also report certain data for the nine English regions.

This Annual Audit Report (the Report) to members of the South Wales Police Authority (the Authority) summarises the conclusions from my 2010-11 audit. It reports for Authority members the significant issues arising from my audit, together with my comments on other current issues

This Annual Audit Report (the Report) to members of the Dyfed Powys Police Authority (the Authority) summarises the conclusions from my 2010-11 audit. It reports for Authority members the significant issues arising from my audit, together with my comments on other current issues.

Concerns about the acquisition of the River Lodge and proposals for its use were first brought to the attention of the Wales Audit Office in January 2010 by a former Assembly Member, who had represented her concerns to Ministers on a number of occasions but had not been satisfied with the information she had been given in response.

This document has been prepared for the internal use of Cwm Taf Health Board as part of work performed in accordance with statutory functions, the Code of Audit Practice and the Statement of Responsibilities issued by the Auditor General for Wales.

The following letter was written to the Chair of the Public Accounts Committee to provide an update on progress made by the NHS in Wales in addressing concerns identified in previous work completed by the Wales Audit Office.